随着经济的发展,各种行业规范以及市场法规逐渐得到完善,这些变化使得企业的管理面临新的挑战。为了更好地与市场接轨,必须加强内部控制与管理。施工企业的内部审计是一项重要的管理活动,是提高企业综合管理水平的重要途径。本文分析了当前施工企业内部审计中存在的各种问题,并提出了相应的应对策略。 With the economic development, a variety of industry standards and market regulations gradually improved, these changes make the management of enterprises are facing new challenges. In order to better integrate with the market, we must strengthen internal control and management. The internal audit of construction enterprises is an important management activity and an important way to improve the comprehensive management of enterprises. This article analyzes various problems existing in the current internal audit of construction enterprises and puts forward corresponding coping strategies.